The tariff classification of Tipranavir® Capsules from Germany

NY I88452 November 21, 2002 CLA-2-30:RR:NC:2:238 I88452 CATEGORY: Classification TARIFF NO.: 3004.90.9105 Frank A. Pomer, Esq. Boehringer Ingelheim Pharmaceuticals Inc. 900 Ridgebury Rd. P.O. Box 368 Ridgefield, CT 06877-0368 RE: The tariff classification of Tipranavir® Capsules from Germany Dear Mr. Pomer: In your letter dated November 5, 2002, you requested a tariff classification ruling. The subject product consists of 250 mg. capsules containing the investigational new drug Tipranavir (CAS-174484-41-4), a protease inhibitor, as the active ingredient. You state in your letter that the capsules will be imported for use “[i]n all phases of clinical trials for the treatment of HIV infection and AIDS in highly pre-treated patients with limited therapeutic options.” Pursuant to the General Notice entitled Guidance Concerning the Tariff Classification of Pharmaceutical Products Imported for Clinical Research (see Customs Bulletin and Decisions, Vol. 34, No. 21, dated May 24, 2000), the applicable subheading for the subject capsules will be 3004.90.9105, Harmonized Tariff Schedule of the United States (HTS), which provides for “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale: Other: Other: Other: Anti-infective medicaments: Sulfonamides.” The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division